HMRC guidance relating to Associate Dentists will be removed from 6 April 2023

This guidance is very important to Associate Dentists as it supports those working under BDA/DPA approved agreements as self-employed for tax purposes. More information can be found here.

From 6 April 2023, this guidance will be removed so these individuals will be assessed under normal rules resulting in the engager of the Associate Dentist being responsible for determining the correct employment status for tax. The consequence of this change is that HMRC can challenge such professionals as employed for tax and therefore PAYE/NIC liable by the fee payer from this date.

We understand there are more than 12,000 Associate Dentists working in the UK, so the removal of this guidance will cause concern to them and any engagers responsible for determining their correct employment status

To discuss this important change, and the steps engagers should be putting in place before 6 April 2023 to ensure reasonable care is taken in determining the correct employment status for tax, please get in touch.

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